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Covid-19 pandemic created a series of challenges for all professions, and libraries and library professionals were not spared. This study aims to attempt to analyze how qualified library professionals in India responded to the pandemic period and seeks their opinion on their preference for the job sector, activities and the challenges they faced during the pandemic.

The study is based on a quantitative survey method using simple random sampling technique. A structured Google forms questionnaire was used to collect the data. In total, 169 qualified professionals, working in different LIS areas, and a few nonworking professionals participated in the survey. The data were collected and analyzed using MS Excel, and statistical tests were done.

The major challenges include lack of proper equipment and official digital records, comfortable work environment, poor internet connection and over work load. Majority wish to work in the government rather than the private sector. The participants believe that Covid has affected employment opportunities. Despite the challenges, library professionals are satisfied with the profession and were actively engaged in the learning process.

The challenges faced by the LIS profession during the post Covid era should be examined by professional bodies and organizations and should ensure extensive human resources development in different LIS sectors and stress the need to implement better services to society with a better digital experience.

The study explores how qualified library professionals from India have coped with the Covid pandemic and seeks to identify challenges in post-Covid LIS employment. To the best of the authors’ knowledge, this study is the first of its kind concerning work reflections of library professionals in India since the pandemic.

The authors aim to broaden the understanding of incivility through the lens of bystanders who witness incivility toward women. Integrating attributional ambiguity and emotional contagion theories with the literature on workplace mistreatment, the authors propose that witnessing incivility toward women may negatively impact bystanders.

The authors collected multi-wave data from 324 employees to assess the consequences of witnessing incivility toward women at work for bystanders.

Utilizing a serial mediation model, the authors found evidence that witnessing incivility toward women indirectly increased turnover intentions six weeks later, first through elevated negative affect and then through increased cognitive burnout.

Taken together, this study's findings suggest that the negative effects of incivility toward women can spread to bystanders and highlight the importance of considering individuals who are not directly involved, but simply bear witness to incivility at work.

The purpose of this paper is to contribute to the successful implementation of digitalization by exploring what characterizes strategy work undertaken by companies that have achieved digital transformation. Based on empirical data, the authors delineate five essential strategic actions that are prerequisites for digital transformation: discuss and communicate the vision and strategy; align resources and activities with the strategy; ensure a continuous focus on operational improvements and efficiency; create an orientation toward customer or user needs and expectations; and develop the competencies of top managers, middle managers and employees.

Between January 2021 and February 2022, the authors conducted a survey on strategy work in Danish organizations with 2,251 respondents. The respondents encompass top managers, middle managers and employees representing 1,164 organizations.

The authors identify five strategic actions that positively influence whether organizations incorporate digitalization into their strategy work. These strategic actions can support organizations in their strategy work regarding digital transformation and offer valuable insights and inspiration for leaders currently undertaking the journey of digital transformation.

Based on the empirical data, it is not possible to deem one action as more important than another in the context of digital transformation, as each action contributes significantly to facilitating the process. Given the nature of empirical data, the strategic actions reflect correlation rather than causation.

The empirical insights provide valuable practical guidance for leaders in managing digital transformation as a part of strategy work, which is typically discussed in a more conceptual manner. In addition, the authors identify new areas for further in-depth exploration in practice.

We propose a risk factor for idiosyncratic entropy and explore the relationship between this factor and expected stock returns.

We estimate a cross-sectional model of expected entropy that uses several common risk factors to predict idiosyncratic entropy.

We find a negative relationship between expected idiosyncratic entropy and returns. Specifically, the Carhart alpha of a low expected entropy portfolio exceeds the alpha of a high expected entropy portfolio by −2.37% per month. We also find a negative and significant price of expected idiosyncratic entropy risk using the Fama-MacBeth cross-sectional regressions. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.

We propose a risk factor of idiosyncratic entropy and explore the relationship between this factor and expected stock returns. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

The purpose of this study was to empirically investigate the role of e-service quality factors in predicting e-satisfaction. The study context was spirituality and well-being over-the-top services. The e-service quality factors consisted of perceived functional completeness, perceived performance, perceived quality of interface and interaction, perceived quality of content and information and perceived quality of customer support. The study goal was to ascertain over-the-top services customers’ behavioral intention toward upgrading to premium subscription and the spread of electronic word of mouth.

This study was based upon the integrated stimulus-organism-response framework where e-service quality represented the stimulus, e-satisfaction the organism, behavioral intention and electronic word of mouth as the response. The study used a moderated-mediation approach with e-satisfaction as the mediator and the price value of a premium subscription as the moderator. To empirically test the model, the authors collected data from 312 spirituality and well-being over-the-top services users in India. Partial least squares-structured equation modeling was used to analyze the collected data.

The findings of the study supported the association between e-service quality factors and e-satisfaction while using spirituality and well-being over-the-top service. The results furthermore indicated that satisfied spirituality and well-being over-the-top customers were willing to upgrade to the premium subscription and spread favorable electronic word of mouth. The moderated-mediation study results revealed that the price value of premium subscriptions moderated the relationship between e-service quality and e-satisfaction but did not moderate the relationship between e-satisfaction and behavioral intention, and e-satisfaction and electronic word of mouth.

This study offered a comprehensive stimulus-organism-response theoretical model by using the five e-service quality measurement factors as “stimuli” for motivating the internal state of spirituality and well-being over-the-top subscribers. This was toward sustained usage in over-the-top services subsequent to the end of the freemium period. Furthermore, in this study, both e-service quality theory and user satisfaction theory were integrated into the stimulus-organism-response model. This helped to better comprehend the impact of e-service quality factors in driving e-satisfaction among spirituality and well-being over-the-top service users.

This study revealed the significance of differentiating premium over-the-top subscriptions based on price value. To ensure a high level of e-satisfaction from a premium subscription, a greater emphasis on the e-service quality dimensions was required. This study provided insights to managers regarding the role of favorable electronic word of mouth in fostering effective customer acquisition.

This was one of the first studies which concurrently integrated perceived value of the premium subscription and e-satisfaction with customers’ behavioral intention and electronic word of mouth through the theoretical lens of stimulus-organism-response.

The authors intend to investigate the relations between corporate strategic positioning and environmental information disclosure (EID) behaviors in the context of the circular economy. The authors argue that the development of the circular economy is crucial to address environmental issues and achieve sustainable development, and companies play a vital role in this process as micro-entities. By examining corporate EID behaviors, the authors could understand their adoption of circular practices to a certain extent.

The authors conduct a content analysis of companies' annual fiscal reports, social responsibility reports and environmental reports and develop text-based proxies for both strategic positioning and EID quality to explore the relationship between them.

The authors find that corporate strategic positioning does affect corporate EID behaviors. Specifically, firms that implement a prospector strategy are more likely to engage in high-quality EID. Furthermore, the results suggest that green innovation is one of the mediators through which strategic positioning affects EID. Compared with defenders, prospectors are more likely to engage in green innovation, which, in turn, leads to higher-quality EID and demonstrates a more active approach to the circular economy.

This study contributes to the literature on strategic positioning and corporate EID by providing empirical evidence on the impact of corporate strategic positioning on EID behaviors. Moreover, the study employs a textual analysis approach to measure corporate strategy and EID, which is a relatively new research method in this field.

This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees.

Using a sample of 3,767 firm-year observations from 14 European Union countries over the period of 2006–2019, the authors adopt the ordinary least square estimator to perform a panel data analysis of the effect of conditional conservatism on audit fees, and the moderating role of the environmental, social and governance (ESG) scores on the relationship between conditional conservatism and audit fees.

The authors find that conditional conservatism has a significant negative effect on audit fees, suggesting that auditors charge lower audit fees on more conservative clients. The authors also find that firms engaging in ESG actions, whether combined or individual, pay higher audit fees. More interestingly, the authors provide evidence that the negative effect of conditional conservatism on audit fees is mitigated only when ESG performance is considered in combination. This implies that firms exhibiting less commitment to ESG sustainability practices are prone to paying reduced audit fees when engaged in more conservative reporting. The findings remain robust after conducting a battery of tests.

The findings of this study have practical implications for several parties, including companies, auditors and regulators. This study emphasizes the potential benefit associated with using conservative accounting practices in terms of shaping downward the amount of audit fees. However, it also highlights the importance of considering the additional audit costs associated with higher ESG scores when making decisions about implementing sustainable practices.

Unlike prior studies that investigate the direct impact of sustainable practices on audit fees, the present work contributes to the literature on the benefits and costs of ESG by examining the moderating role of ESG performance in the association between audit fees and conditional conservatism. To the best of the authors’ knowledge, this study is the first to examine this relationship. Theoretically, the research integrates the theories of audit risk and agency to provide a more comprehensive understanding of the drivers of audit fees.

This study aimed to explore the antecedents of small- and medium-sized enterprises (SMEs) internationalization and to compare the different resources required to enter different geographical regions. This study adds to the discussion on internationalization from a resource-based view (RBV) and a focus on dynamic capability, especially the linkage with resources such as digital capability, domestic industrial networks and the business-to-business (B2B) model.

This study used secondary data collected by an SME association in 2020, using a logistic regression model to examine the hypotheses. The respondents were selected according to stratified random sampling.

Digital capability and the B2B model significantly and positively affect the likelihood of internationalization by SMEs, while domestic industrial networks were negatively correlated with this process. In addition, Taiwanese SMEs with high digital capability tend to expand to North America, Europe, Southeast Asia, Northeast Asia, Oceania and the Middle East. Smaller firms tend to develop in Southeast Asia, whereas larger firms opt to establish business in Oceania.

A research limitation is the generalizability of the sample. Findings could be enhanced if future studies include more industries and draw comparisons among different industries or countries. Future studies could explore digital entrepreneurship from a global perspective.

Managers need to emphasize better the development of digital capabilities and skills for SMEs. With limited financial resources and workforce, SMEs can strengthen the competence in international markets by adopting a suitable business model. When SMEs join an association to expand SMEs foreign networks, the study suggests that SMEs carefully evaluate the characteristics of each industrial association first, given that some associations are domestic-oriented. As for public policymakers, a project grant can be used to provide digital capability training for SME employees and owners or promote building a B2B model when internationalizing.

The authors' findings fill the research gaps in RBVs of internationalization, especially in linking resources such as digital capability, domestic industrial networks and the B2B model. The outcomes of this research serve as a reference not only to policymakers for improving the current SME ecosystem, but also to business practitioners positioning themselves in this system.

This paper aims to determine the effect of a set of factors (attitude toward entrepreneurship, perceived behavioral control or entrepreneurial self-efficacy, previous experience, internal locus of control and entrepreneurial alertness) on the entrepreneurial intentions of Chilean secondary vocational school students.

An online survey was sent to all secondary-level students from four Chilean vocational schools (3,052 students). A total of 1,644 valid questionnaires were received. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

The results show that attitude toward entrepreneurship and perceived behavioral control positively and significantly impact the students’ entrepreneurial intentions, but not the previous experience.

Since this research was carried out in a specific reality, the results may lack generalizability. Also, the proposed model requires further development through the incorporation of other factors. It is then suggested to replicate this study in other countries as well as to incorporate new variables and test new relationships.

Entrepreneurship education programs at the secondary level should emphasize changing/stimulating adolescents’ attitudes toward entrepreneurship as well as improving their confidence in their entrepreneurial abilities.

This is one of the few studies that provide empirical evidence about the determinants of entrepreneurial intentions in adolescents, particularly in Latin America, and with a large sample.

El propósito de este estudio es determinar el efecto de un conjunto de factores (actitud hacia el emprendimiento, control conductual percibido o autoeficacia emprendedora, experiencia previa, locus de control interno y alerta emprendedora) sobre las intenciones emprendedoras de estudiantes secundarios técnico-profesionales chilenos.

Una encuesta online fue enviada a todos los estudiantes de nivel secundario de cuatro escuelas técnico-profesionales chilenas (3,052 estudiantes). Se recibieron un total de 1,644 cuestionarios válidos. Los datos obtenidos fueron analizados a través de una técnica de modelización de ecuaciones estructurales (PLS-SEM).

Los resultados muestran que la actitud y el control conductual percibido impactan positiva y significativamente sobre las intenciones emprendedoras de los estudiantes, no así la experiencia previa.

Dado que esta investigación se llevó a cabo en una realidad específica, se debe ser cauteloso a la hora de generalizar sus resultados. Asimismo, el modelo propuesto requiere un mayor desarrollo a través de la incorporación de otras variables. Se sugiere entonces replicar este estudio en otros países, así como incorporar nuevas variables y someter a prueba nuevas relaciones.

Los programas de educación emprendedora en el nivel secundario debiesen poner énfasis en cambiar/estimular las actitudes hacia el emprendimiento de los adolescentes, así como en mejorar su confianza en sus propias habilidades emprendedoras.

Este es uno de los pocos estudios que aporta evidencia empírica acerca de los determinantes de las intenciones de emprender en adolescentes, particularmente en América Latina y con una muestra amplia.