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Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

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.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

The current environment is unhelpful to female entrepreneurs, and they need to overcome numerous barriers when starting their own businesses. In this study, the researchers investigated the significant barriers that Pakistani female entrepreneurs require to overcome in this respect.

In this study, the researchers used a quantitative study and they used a questionnaire to survey the respondents and collect cross-sectional data. The researchers targeted female students who were undertaking bachelor’s and master’s degree programs in different Pakistani public and private sector universities. Accordingly, the researchers based this study’s findings on the usable samples received from 498 Pakistani female students.

The researchers used a structural equation model (SEM) in this study and its findings highlight that aversion to risk (ATR) has an insignificant impact on entrepreneurial inclinations (EI). In addition, fear of failure (FoF), lack of resources (LoR), aversion to hard work and stress (ASH) and the lack of social networking (LSN) have negative and insignificant effects on EI. The ATR factor has an insignificant effect on entrepreneurial success (ES), whereas FoF, LoR, ASH and LSN are negative and insignificant predictors of Pakistani female students’ ES.

This study’s findings may help Pakistani women to overcome the barriers to ES. In this respect, the researchers recommend that the Pakistan Government and policymakers develop significant strategies to provide the conducive business environment and to financially support Pakistani women to start their own businesses. Furthermore, this study’s findings contribute greatly to the vast amount of current literature and help to overcome the entrepreneurial conditions and barriers that potential entrepreneurs from advanced and developing countries experience frequently.

This study’s findings provide empirical evidence of EI and ES in Pakistan.

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

The purpose of this paper is to provide rich, qualitative insights around internal communication in strategic communication agencies, addressing the evolutions in expectations and best practices for agency leadership through COVID-19.

Qualitative interview study with 18 US-based leaders of public relations and advertising agencies to examine their experiences of leading and managing strategic communication teams during COVID-19.

Synthesized findings around changes in leadership values and important facets of ongoing internal crisis communication led to the development of the following five categories—Improvisation and Flexibility, Transparency and Trust, Ownership and Embodiment, Care and Empathy, Relationships and Resilience.

Using a high-value sample, the study is the first (to the best of the authors' knowledge) to focus on the crucial context of agencies and internal communication around COVID-19; diversity, equity, and inclusion (DEI); and other pandemic-era challenges. It provides theoretical implications around ongoing, internal crisis communication and practical implications for agency leaders in crisis.

We propose a machine learning based methodology to deal with data collected from a mobile application asking users their opinion regarding fashion products. Based on different machine learning techniques, the proposed approach relies on the data value chain principle to enrich data into knowledge, insights and learning experience.

Online interaction and the usage of social media have dramatically altered both consumers’ behaviors and business practices. Companies invest in social media platforms and digital marketing in order to increase their brand awareness and boost their sales. Especially for fashion retailers, understanding consumers’ behavior before launching a new collection is crucial to reduce overstock situations. In this study, we aim at providing retailers better understand consumers’ different assessments of newly introduced products.

By creating new product-related and user-related attributes, the proposed prediction model attends an average of 70.15% accuracy when evaluating the potential success of new future products during the design process of the collection. Results showed that by harnessing artificial intelligence techniques, along with social media data and mobile apps, new ways of interacting with clients and understanding their preferences are established.

From a practical point of view, the proposed approach helps businesses better target their marketing campaigns, localize their potential clients and adjust manufactured quantities.

The originality of the proposed approach lies in (1) the implementation of the data value chain principle to enhance the information of raw data collected from mobile apps and improve the prediction model performances, and (2) the combination consumer and product attributes to provide an accurate prediction of new fashion, products.

Land value in urban areas in India is influenced by regulations, bylaws and the amenities associated with them. Planning interventions play a significant role in enhancing the quality of the neighbourhood, thereby resulting in a change in its value. Land is a distinct commodity due to its fixed location, and planning interventions are also specific to certain locations. Consequently, the factors influencing land value will vary across different areas. While recent literature has explored some determinants of land value individually, conducting a comprehensive study specific to each location would be more beneficial for making informed policy decisions. Therefore, this article aims to examine and identify the critical factors that impact the value of residential land in the National Capital Territory of Delhi, India.

The study employed a combination of semi-structured and structured interview methods to construct a Relative Importance Index (RII) and ascertain the critical determinants affecting residential land value. A sample of 36 experts, comprising property valuers, urban planners and real estate professionals operating within the National Capital Territory of Delhi, India, were selected using snowball sampling techniques. Subsequently, rank correlation and ANOVA methods were employed to evaluate the obtained results.

Location and stage of urban development are the most critical determinants in determining residential land values in the National Capital Territory of Delhi, India. The study identifies a total of 13 critical determinants.

A scenario planning approach can be developed to achieve an equitable distribution of values and land use entropy. A land value assessment model can also be developed to assist professional valuers.

There has been a lack of emphasis on assessing the impact of planning interventions and territorial regulation on land values in the context of Delhi. This study will contribute to policy decision-making by developing a rank list of planning-based determinants of land value.

This study aims to increase knowledge of the ability of nutrition labels to guide consumer choices in real-life environments.

Food consumption and plate waste data were collected from two self-service restaurants (SSR) with different customer groups over six observation days: three control and three intervention (with nutrition labelling) periods. Study Group 1 consisted of vocational school students, mostly late adolescents (N = 1,710), and Group 2 consisted of spa hotel customers, mostly elderly (N = 1,807). In the experimental restaurants, the same food was served to the buffets during the control and intervention periods.

The nutrition label in the lunch buffet guides customers to eat fewer main foods and salads and to select healthier choices. Increased consumption of taste enhancers (salt and ketchup) was observed in the study restaurants after nutritional labelling. Nutrition labelling was associated with a reduction in plate waste among the elderly, whereas the opposite was observed among adolescents.

The results provide public policymakers and marketers with a better understanding of the effects of nutrition labelling on consumer behaviour. Future studies should further evaluate the effects of nutrition labelling on the overall quality of customer diets and the complex environmental, social, and psychological factors affecting food choices and plate waste accumulation in various study groups.